19-3612c. Same; fire protection reserve fund; source of revenue; limitations.
19-3612c
19-3612c. Same; fire protection reserve fund; source
of revenue; limitations.
The governing body of any fire district organized under K.S.A. 19-3601
et seq., and amendments thereto, is hereby authorized and empowered to
transfer, annually, by resolution, from the general fund of the district any
money credited to such fund, and subject to legal expenditure, which in the
opinion of the governing body will not be needed for general operating expenses
in such year, to a special fund to be established for the acquisition of
fire-fighting equipment, apparatus or machinery or land and buildings to be
used for fire-fighting purposes. Upon the adoption of such resolution, a
copy thereof shall be delivered to the treasurer of such fire district. The
treasurer shall credit the amount provided in such resolution to
such special fund
and shall debit the general fund of the district, as the case may be.
All moneys credited to such special fund shall be used by such fire
district for the acquisition of fire-fighting equipment, apparatus or machinery
or land and buildings to be used for fire-fighting
purposes. Such fund shall not be subject to K.S.A. 79-2925 to 79-2936,
inclusive, and amendments thereto. However, in
making the budget of such fire district the amounts credited to, and the
amount on hand in, such special fund and amounts expended therefrom shall
be shown for the information of the taxpayers of such district.
If the governing body of any fire district determines that money
which has been transferred to such special fund or any part thereof is not
needed for the purposes for which so transferred, the governing body is
authorized and empowered by resolution to retransfer such amount not needed
to the district's general fund and such retransfer and expenditure thereof
shall be subject to the provisions of K.S.A. 79-2925 to 79-2936, and amendments
thereto.
History: L. 1971, ch. 97, § 1;
L. 1993, ch. 279, § 3; July 1.